Legal Notice

In accordance with articles 6-III and 19 of French Law No. 2004-575 of June 21, 2004 on Confidence in the Digital Economy (LCEN), the following legal information is brought to the attention of users and visitors of the website www.avocat-fiscaliste-semon.paris.

Article 1 — Website Publisher

This website is published by:

Corporate name: SELAS Jonathan Sémon
Legal form: Société d'Exercice Libéral par Actions Simplifiée (SELAS — French Simplified Joint-Stock Professional Practice Company)
Registered office: 7 rue Chateaubriand, 75008 Paris, France
Phone: +33 1 87 44 29 51
Email: contact@avocat-fiscal-semon.com
Publication Director: Me Jonathan Sémon, Attorney-at-Law admitted to the Paris Bar

Article 2 — Regulated Profession

Me Jonathan Sémon is an Attorney-at-Law (Avocat) registered with the Paris Bar Association (Barreau de Paris). The title of "Avocat" is a legally protected professional title in France. The legal profession is regulated by:

Law No. 71-1130 of December 31, 1971 on the reform of certain judicial and legal professions
Decree No. 91-1197 of November 27, 1991 governing the legal profession
The National Rules of Procedure for Lawyers (Règlement Intérieur National — RIN)
The Internal Rules of the Paris Bar (Règlement Intérieur du Barreau de Paris — RIBP)

Professional regulatory body:
Paris Bar Association (Ordre des Avocats de Paris)
11 place Dauphine, 75053 Paris Cedex 01, France
Phone: +33 1 44 32 48 48
Website: www.avocatparis.org

Professional title: Avocat — title obtained in France.

Professional liability insurance: Me Jonathan Sémon is covered by professional liability insurance subscribed through the Paris Bar Association, in accordance with article 27 of Law No. 71-1130 of December 31, 1971. The firm's activities are covered throughout France and internationally.

Article 3 — Website Hosting

This website is hosted by:

Corporate name: Cloudflare, Inc.
Registered office: 101 Townsend Street, San Francisco, CA 94107, United States
Phone: +1 (650) 319-8930
Website: www.cloudflare.com

Article 4 — Access to the Website

The website is freely accessible from any location to any user with internet access. All costs related to accessing the website (hardware, internet connection, etc.) are borne by the user.

The publisher reserves the right to modify, suspend, or discontinue access to the website at any time and without prior notice, particularly for maintenance or update purposes. The publisher shall not be held liable for the consequences of any such interruption for the user.

Article 5 — Intellectual Property

All elements of this website (texts, articles, photographs, illustrations, logos, icons, overall structure, graphic design, source code, and database) are protected under the provisions of the French Intellectual Property Code and, where applicable, under copyright and trademark law.

Any reproduction, representation, modification, publication, or adaptation, whether in whole or in part, of any element of this website, by any means or process whatsoever, is prohibited without the prior written authorization of Me Jonathan Sémon. Any unauthorized use constitutes an infringement punishable under articles L. 335-2 et seq. of the French Intellectual Property Code.

Article 6 — Disclaimer and Limitation of Liability

The information published on the website www.avocat-fiscaliste-semon.paris is provided for general informational purposes only and has no contractual value. It shall in no event constitute legal or tax advice, nor serve as a substitute for a personalized consultation with a qualified attorney. Only an individual consultation can provide advice tailored to each user's specific circumstances.

While the firm endeavors to ensure the accuracy and currency of published information, it cannot guarantee the completeness, accuracy, or timeliness of content. The publisher shall not be held liable for any decision made solely on the basis of information available on the website, nor for any direct or indirect damage resulting from the use of the website or the inability to access it.

The website may contain hyperlinks to third-party websites. The firm has no control over the content of such sites and assumes no responsibility for their content or for any damages arising from their use.

Article 7 — Personal Data Protection (GDPR)

In accordance with Regulation (EU) 2016/679 of the European Parliament and of the Council of April 27, 2016 (General Data Protection Regulation — GDPR) and French Law No. 78-17 of January 6, 1978 on Information Technology, Data Files, and Civil Liberties, as amended, the following information is provided:

7.1 — Data Controller
The data controller for personal data is:
Me Jonathan Sémon — SELAS Jonathan Sémon
7 rue Chateaubriand, 75008 Paris, France
Email: contact@avocat-fiscal-semon.com

7.2 — Data Collected
The personal data collected on this website includes: surname, first name, email address, phone number, and the content of the message entered in the contact form. This data is collected when the user voluntarily fills in the contact form or the appointment booking form.

7.3 — Purpose of Processing
Personal data is processed exclusively for the following purposes: responding to information or consultation requests submitted by the user, managing the pre-contractual relationship, and, where applicable, preparing a fee agreement.

7.4 — Legal Basis for Processing
Data processing is based on Article 6(1)(b) of the GDPR (performance of pre-contractual measures taken at the request of the data subject) and, where applicable, on Article 6(1)(f) (legitimate interest of the data controller in responding to inquiries received).

7.5 — Data Recipients
Personal data collected is intended exclusively for Me Jonathan Sémon and the firm's staff, acting strictly within the scope of their duties. Data is never sold, transferred, or disclosed to any third party, except as required by law.

7.6 — Data Retention Period
Personal data is retained for a period of three (3) years from the last contact with the data subject. After this period, data is deleted or anonymized.

7.7 — Rights of Data Subjects
In accordance with Articles 15 to 22 of the GDPR, you have the following rights with respect to your personal data:

Right of access (Article 15 GDPR): obtain confirmation that data concerning you is being processed and receive a copy thereof
Right to rectification (Article 16 GDPR): request the correction of inaccurate or incomplete data
Right to erasure (Article 17 GDPR): request the deletion of your data, subject to legal retention obligations
Right to restriction of processing (Article 18 GDPR): request the restriction of processing in the cases provided for by law
Right to data portability (Article 20 GDPR): receive your data in a structured, commonly used, and machine-readable format
Right to object (Article 21 GDPR): object to the processing of your data on legitimate grounds

To exercise any of these rights, please send your request by email to contact@avocat-fiscal-semon.com or by post to the firm's address. A response will be provided within one (1) month of receipt of the request.

7.8 — Right to Lodge a Complaint
If, after contacting us, you believe that your rights have not been respected, you may lodge a complaint with the French Data Protection Authority (Commission Nationale de l'Informatique et des Libertés — CNIL):
CNIL — 3 place de Fontenoy, TSA 80715, 75334 Paris Cedex 07, France
Website: www.cnil.fr

Article 8 — Cookies

The website www.avocat-fiscaliste-semon.paris uses only cookies that are strictly necessary for its technical operation. No advertising, behavioral tracking, or profiling cookies are placed on the user's device.

The website uses Google Analytics (GA4) for anonymized audience measurement purposes. In accordance with CNIL (French Data Protection Authority) recommendations, users are informed about this cookie upon their first visit and may opt out via the information banner displayed at the bottom of the page.

For further information about cookies and your rights, please visit the CNIL website: www.cnil.fr/fr/cookies-et-autres-traceurs

Article 9 — Professional Secrecy

In accordance with Article 66-5 of French Law No. 71-1130 of December 31, 1971, all correspondence exchanged between an attorney and their client, as well as all legal consultations, is covered by legal professional privilege (secret professionnel). This privilege is general, permanent, and a matter of public policy, subject to the limitations prescribed by law. Sending a message through the website's contact form does not create an attorney-client relationship; however, all information communicated is treated with the same level of confidentiality.

Article 10 — Dispute Resolution

In accordance with Article 21 of French Law No. 95-125 of February 8, 1995, any dispute relating to attorney's fees may be referred to the Bâtonnier (President) of the Paris Bar Association under the procedure set out in Article 175 of Decree No. 91-1197 of November 27, 1991. In case of a fee dispute, the client may contact:
The Bâtonnier of the Paris Bar Association
11 place Dauphine, 75053 Paris Cedex 01, France

Article 11 — Credits

Website design and development: Office of Me Jonathan Sémon

Article 12 — Governing Law and Jurisdiction

These legal notices are governed by French law. In the event of any dispute, and after an attempt at amicable resolution, jurisdiction is attributed to the competent French courts within the jurisdiction of the Paris Court of Appeal.

Last updated: April 5, 2026